What are the mandatory annual compliances for a One Person Company (OPC)?

Every OPC must file: (1) AOC-4 financial statements with ROC by 29 October, (2) MGT-7A Annual Return by 28 November, (3) ITR-6 income tax return by 31 October, (4) Tax Audit Form 3CD by 30 September, (5) DIR-3 KYC for director and nominee by 30 September. Additionally: hold minimum 2 board meetings per year, file GSTR-1 and GSTR-3B monthly if GST registered, TDS returns quarterly. No AGM required for OPC.

What ITR form does an OPC (One Person Company) file?

OPC files ITR-6 — exactly like a Private Limited Company. A common mistake is filing ITR-3 treating OPC as a proprietorship. OPC is a company under Companies Act 2013 and must file ITR-6. Mandatory tax audit under Section 44AB applies every year regardless of turnover. Corporate tax rate: 22 percent under Section 115BAA = effective 25.17 percent. MAT at 15 percent of book profits under Section 115JB applies if higher than regular tax.

When must an OPC mandatorily convert to Private Limited Company?

Mandatory conversion to Private Limited Company within 6 months when: (1) Annual turnover exceeds Rs.2 crore for 3 consecutive financial years, OR (2) Paid-up share capital exceeds Rs.50 lakh. Voluntary conversion is also allowed after 2 years from incorporation. Conversion is done via INC-6. TAXAJ monitors these thresholds quarterly and alerts OPC owners before the threshold is breached.

Can an OPC sole member draw a salary from the company?

Yes. The sole member or director can draw a salary from the OPC which is deductible as a business expense in the OPC's accounts — reducing the OPC's taxable income and corporate tax liability. TDS must be deducted under Section 192 and Form 24Q filed quarterly. The sole member declares this as Salary Income in their personal ITR. This is a significant tax planning advantage over a proprietorship where no such deduction is available.

Who is a nominee in OPC and what is their role?

Every OPC must appoint a nominee at the time of incorporation — a person who will become the sole member of the OPC if the existing member dies or becomes incapacitated. The nominee gives consent via Form INC-3. The nominee has no rights in the OPC during the member's lifetime — they only step in upon the member's death or incapacity. If the nominee changes, Form INC-4 must be filed within 30 days. DIR-3 KYC must also be done for the nominee annually by 30 September.

What is the penalty for not filing AOC-4 or MGT-7A on time for an OPC?

Rs.100 per day per form with no upper cap. For AOC-4 filed 150 days late that is Rs.15,000 for that form alone. Continuous default can lead to: (1) OPC struck off the MCA register, (2) Director and nominee disqualified for 5 years, (3) Prosecution under Companies Act 2013 Sections 137 and 92. TAXAJ ensures all OPC filings are completed on time every year.

OPC · Companies Act 2013 · Pan-India Service

One Stop Solution for Your
One Person Company

Registration, compliance, taxation and legal — everything your OPC needs, handled by dedicated Chartered Accountants. Solo founder. Full protection. Zero penalties.

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🏆 2,000+ OPCs

✅ 100% On-Time Filing

🔒 Zero Late Penalties

📍 Pan-India Service

⚠️ FY 2025-26 Deadlines ITR-6: 31 Oct 2026 · AOC-4: 29 Oct 2026 · MGT-7A: 28 Nov 2026 · Penalty ₹100/day per form

📊 What is OPC?

OPC vs Pvt Ltd vs Proprietorship

OPC — One Person Company — gives a solo founder the full protection of a private limited company with simpler compliance. No minimum 2 directors. No minimum 2 shareholders. Just you.

Feature✅ OPC🏢 Pvt Ltd

Minimum founders needed1 only2 minimum

Personal liability protectionFull — LimitedFull — Limited

Nominee director requiredYes — 1 nomineeNot required

Board meetings minimum2 per year4 per year

AGM requirementNot requiredMandatory

Income tax rate25.17% effective25.17% effective

Annual ROC filingsAOC-4 + MGT-7AAOC-4 + MGT-7 (more)

Can raise equity investmentNoYes — preferred

Annual turnover limit₹2 crore (else convert)No limit

Paid-up capital limit₹50 lakh (else convert)No limit

⏰ Compliance Calendar

OPC Annual Due Dates — FY 2025-26

All OPCs — active, dormant or zero-revenue — must file every year. Penalty: ₹100/day per form with no upper cap.

📋 ROC / MCA💰 Income Tax🧾 GST💳 TDS / Payroll

📊

Financial Statements

29 Oct 2026

AOC-4

₹100/day penalty

📝

Annual Return

28 Nov 2026

MGT-7A

₹100/day penalty

🔍

Auditor Appointment

30 Sep 2026

ADT-1

₹300/day penalty

👤

Director + Nominee KYC

30 Sep 2026

DIR-3 KYC

₹5,000 penalty

📌 OPC-specific rule: Only 2 board meetings per year required (vs 4 for Pvt Ltd) — minimum 90-day gap between meetings. No AGM required. Nominee director must give consent via INC-3 at time of incorporation. If turnover exceeds ₹2 crore or paid-up capital exceeds ₹50 lakh, OPC must mandatorily convert to Pvt Ltd.

🏢

OPC Income Tax

31 Oct 2026

ITR-6

₹5,000 late fee

📋

Tax Audit Report

30 Sep 2026

Form 3CA / 3CD

0.5% of turnover

💸

Advance Tax Q2

15 Sep 2026

Challan 280

1%/month interest

💸

Advance Tax Q3

15 Dec 2026

Challan 280

1%/month interest

📌 OPC files ITR-6 — same as Pvt Ltd. Corporate tax rate 22% under Sec 115BAA = effective 25.17%. MAT at 15% of book profits (Sec 115JB). Tax audit under Sec 44AB mandatory as OPCs are companies. Sole member's salary from OPC is deductible as business expense — reduces OPC's tax liability.

🧾

GSTR-1 (Monthly)

11th every month

Outward Supplies

₹50–200/day

💰

GSTR-3B (Monthly)

20th every month

Tax Payment

₹50–200/day

📊

GSTR-9 Annual

31 Dec 2026

Annual Return

₹200/day

🔍

GSTR-9C Audit

31 Dec 2026

T/O >₹5Cr

₹200/day

💳

TDS Deposit

7th every month

Challan 281

1.5%/month interest

📝

TDS Return

Quarterly

26Q / 24Q

₹200/day penalty

👥

EPF Monthly

15th every month

ECR Challan

Damages @ 5–25%

💼

Sole Member's Salary TDS

Monthly

24Q — TDS on Salary

Interest if delayed

📌 OPC Sole Member Salary: The sole member/director can draw a salary from the OPC — deductible as a business expense. TDS must be deducted under 24Q on this salary. This is a major tax planning benefit of OPC over proprietorship where no such deduction exists.

📋 All OPC Services

Everything Your OPC Needs — One Team

From incorporation to conversion to closure — click any service for its dedicated page with process and pricing.

⭐ Most Popular Bundle

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Nirvana Compliance Package

All-In-One Annual OPC Compliance

The complete peace-of-mind package for your OPC — AOC-4, MGT-7A, ITR-6, GST Returns, TDS, Director KYC and Secretarial compliance bundled under one dedicated CA. Solo founder. Zero stress. Zero penalties. One fixed price.

Explore Nirvana Package →

✅ Everything Included

✅ MCA Annual Filing (AOC-4 + MGT-7A)

✅ Corporate Income Tax (ITR-6)

✅ GST Returns — Monthly & Annual

✅ TDS Filing — 24Q, 26Q Quarterly

✅ Board Meeting Minutes (2/year)

✅ Director + Nominee KYC (DIR-3)

✅ Sole Member Salary TDS Planning

✅ Dedicated CA on WhatsApp

📅 Annual Compliances — Mandatory Every Year

Financial statements + Annual Return filing with MCA/ROC. Mandatory for all OPCs. Only 2 board meetings per year required. No AGM needed.

View Details →

Annual

💰

Income Tax Filing (ITR-6)

ITR-6 + Form 3CD

OPC files ITR-6 like a company — not ITR-3. Corporate tax at 22% (Sec 115BAA). Mandatory tax audit. Sole member salary deductible as business expense.

View Details →

Monthly

🧾

GST Returns & Compliance

GSTR-1, 3B, 9

Monthly GSTR-1 and GSTR-3B. Annual GSTR-9. GST mandatory if turnover exceeds ₹20L (₹10L for special category states) or for interstate supply.

View Details →

Quarterly

💳

TDS Filing & Compliance

24Q, 26Q Returns

TDS on sole member salary (24Q), vendor payments (26Q). Monthly deposit by 7th. Form 16 and 16A issuance. TAN registration if not already obtained.

Monthly payroll for sole member and employees, EPF ECR challan, ESI, professional tax and Form 16. EPF mandatory when 20+ employees are on rolls.

INC-20A, ADT-1, INC-3

INC-20A Commencement of Business within 180 days, INC-3 nominee consent, first auditor appointment ADT-1, statutory registers, bank account opening support.

View Details →

✏️ Changes in OPC

Change

👤

Change Nominee Director

INC-4 + INC-3

OPC must always have a nominee. Change nominee via INC-4 filing with consent INC-3 from new nominee. Filing required within 30 days of change.

Name must always end with "OPC Private Limited". Name change via board resolution, ROC approval, new Certificate of Incorporation with updated MOA/AOA.

View Details →

Change

📍

Change Registered Address

INC-22 / INC-23

Within same state: INC-22 with ROC. Change to another state: INC-23 with Regional Director approval. Updated Certificate of Incorporation issued.

View Details →

🔄 Convert / Close Your OPC

Convert

🏢

Convert OPC → Pvt Ltd

INC-6

Mandatory conversion when turnover exceeds ₹2 crore or paid-up capital exceeds ₹50 lakh for 3 consecutive years. Also voluntary conversion available after 2 years. Minimum 2 directors + 2 shareholders needed.

View Details →

Wind Up

🔒

Close / Strike Off OPC

STK-2

Fast-track closure of OPC via STK-2 when all compliances are current, zero liabilities and business is inactive. Voluntary winding up available for OPCs with debts.

View Details →

One-Time

💹

Dematerialisation of Shares

ISIN + Demat

OPCs (if not small company) must dematerialise shares. ISIN obtainment from NSDL/CDSL, conversion of physical share certificate to demat form as per MCA notification.

View Details →

✅ Full Compliance Checklist

Everything Your OPC Must Do Every Year

TAXAJ tracks all of these for your OPC and alerts you 15 days before every deadline.

📋 MCA / ROC Filings

AOC-4: Financial Statements with ROC 29 Oct

MGT-7A: Annual Return 28 Nov

ADT-1: Auditor Appointment / Ratification 30 Sep

DIR-3 KYC: Director + Nominee KYC renewal 30 Sep

DPT-3: Return of Deposits (if applicable) 30 Jun

Board Meetings — minimum 2 per year Every 6 months

Board Meeting Minutes maintained Ongoing

Monitor turnover / capital thresholds Ongoing

💰 Income Tax Compliances

ITR-6: OPC Income Tax Return 31 Oct

Tax Audit Form 3CA / 3CD (always mandatory) 30 Sep

Advance Tax: 4 installments Jun/Sep/Dec/Mar

MAT computation (Sec 115JB) With ITR-6

Sole member salary structuring review Year-end

🧾 GST & TDS

GSTR-1: Monthly outward supply 11th monthly

GSTR-3B: Monthly GST payment 20th monthly

GSTR-9: Annual GST return 31 Dec

TDS deposit monthly 7th monthly

TDS returns 24Q / 26Q Quarterly

Form 16 / 16A to sole member and vendors Jun / Aug

📊 Secretarial

Statutory Registers — Members, Directors Ongoing

Nominee details kept updated (INC-4 if changed) Ongoing

Demat of shares (if applicable) Done

EPF / ESI (if 20+ employees) Monthly

Shop & Establishment renewal Annual

Conversion monitoring — turnover & capital Quarterly

⚠️ Penalties

What Happens If Your OPC Misses Deadlines?

MCA penalties compound daily with no upper cap on AOC-4 and MGT-7A. Non-filing can also trigger mandatory conversion notices.

Filing / Form	Due Date	Penalty for Late Filing	Additional Risk
AOC-4 (Financial Statements)	29 Oct	₹100/day — no upper cap	Director disqualification
MGT-7A (Annual Return)	28 Nov	₹100/day — no upper cap	OPC strike-off
DIR-3 KYC (Director + Nominee)	30 Sep	₹5,000 flat fee	DIN deactivated
ITR-6 (OPC Income Tax)	31 Oct	₹5,000 late fee Sec 234F	Prosecution Sec 276CC
GSTR-3B (Monthly GST)	20th monthly	₹50–200/day depending on turnover	GSTIN cancellation
TDS Return (26Q)	Quarterly	₹200/day up to tax amount	Prosecution
INC-20A (Commencement)	Within 180 days	₹50,000 OPC + ₹1,000/day	OPC struck off
Mandatory conversion (T/O >₹2Cr)	6 months from breach	Penalty on non-conversion	Legal non-compliance

⚙️ How It Works

TAXAJ Handles OPC Compliance in 4 Steps

📋

Share OPC Details

CIN, latest MCA filings, nominee details, previous ITR-6 and GST credentials via WhatsApp.

→

👨‍💼

CA Assigned in 1 Hour

Dedicated CA reviews compliance status, flags pending items and checks mandatory conversion thresholds.

→

📄

Filings Prepared

CA prepares AOC-4, MGT-7A, ITR-6 with tax audit, board meeting minutes. You review and approve.

→

✅

Filed & Acknowledged

All forms filed on MCA and IT portals. SRN acknowledgements shared. Compliance calendar updated.

🏆 Why TAXAJ

Why 2,000+ OPC Founders Trust TAXAJ

Solo founder. Maximum CA support. Zero compliance gaps.

👨‍💼

Dedicated CA — Not Software

A qualified CA personally handles every AOC-4, MGT-7A and ITR-6 for your OPC.

🗓

WhatsApp Deadline Alerts

15-day reminders on WhatsApp before every due date — so you never pay a late fee.

💰

Salary Structuring Advice

Your CA optimises sole member salary to maximise deductions and minimise OPC tax liability.

🔄

Conversion Monitoring

TAXAJ tracks your turnover quarterly — alerts you before mandatory Pvt Ltd conversion threshold is breached.

💬

WhatsApp-First Support

Your CA responds same-day on WhatsApp. No call centres or ticket queues for a solo founder.

🔒

Zero Late Fee Record

No TAXAJ OPC client has paid an AOC-4 or MGT-7A late filing penalty since inception.

🌐

Pan-India Coverage

Delhi, Bihar, Bangalore, Goa and all ROC jurisdictions across India — one dedicated team.

⚠️

MCA Notice Handling

Any MCA or ROC notice on your OPC — handled by your CA at no extra charge.

❓ FAQ

Frequently Asked Questions — OPC Compliance

Every OPC must file: (1) AOC-4 financial statements by 29 Oct, (2) MGT-7A annual return by 28 Nov, (3) ITR-6 income tax return by 31 Oct, (4) Tax Audit Form 3CD by 30 Sep, (5) DIR-3 KYC for director and nominee by 30 Sep. Additionally: hold 2 board meetings per year, file GSTR-1/3B monthly if GST registered, TDS returns quarterly. No AGM required for OPC — a major advantage over Pvt Ltd.

OPC files ITR-6 — exactly like a Private Limited Company. A common mistake is filing ITR-3 thinking of it as individual/proprietorship. OPC is a company and must file ITR-6. Mandatory tax audit under Section 44AB applies. Corporate tax rate: 22% (Sec 115BAA) = effective 25.17%. MAT at 15% applies. Company Tax Filing →

Mandatory conversion to Private Limited Company within 6 months when: (1) Annual turnover exceeds ₹2 crore for 3 consecutive financial years, OR (2) Paid-up share capital exceeds ₹50 lakh. Voluntary conversion is allowed after 2 years from incorporation. TAXAJ monitors these thresholds quarterly and alerts you before breach. OPC to Pvt Ltd Conversion →

Yes — and it's a major tax planning advantage. The sole member/director can draw a salary from the OPC which is deductible as a business expense in the OPC's books — reducing the OPC's taxable income and corporate tax liability. TDS must be deducted on this salary under Section 192 and Form 24Q filed. The sole member declares this as "Salary Income" in their personal ITR. This is NOT possible in a proprietorship.

Minimum 2 board meetings per year — with a minimum gap of 90 days between meetings. This is significantly lower than Private Limited Companies which require 4 board meetings annually. No Annual General Meeting (AGM) is required for OPC. The sole member can pass resolutions by entering them in the minute book and signing. Board meeting minutes must be maintained as a statutory record.

Every OPC must appoint a nominee at the time of incorporation — a person who will become the sole member of the OPC in case the existing member (sole owner) dies or becomes incapacitated. The nominee's consent is obtained via INC-3. If the nominee changes, Form INC-4 must be filed within 30 days. The nominee does NOT have any rights in the OPC during the member's lifetime — they only step in if the member dies.

TAXAJ OPC annual compliance packages start at ₹7,999 + GST and cover: AOC-4, MGT-7A, ITR-6 with tax audit, DIR-3 KYC for director and nominee, board meeting minutes for 2 meetings and DPT-3. GST returns, TDS filing and payroll are priced separately.

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